Section 76-8-406 - Obstructing the collection of revenue(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.(2) An actor commits obstructing the collection of revenue if the actor willfully obstructs or hinders a public officer who is empowered by law to collect revenue, taxes, or other sums of money from collecting revenue, taxes, or other sums of money in which this state is interested.(3) A violation of Subsection (2) is a class B misdemeanor.Amended by Chapter TBD, 2024 General Session ,§ 71, eff. 5/1/2024.Enacted by Chapter 196, 1973 General Session